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2017 (2) TMI 981 - HC - Central ExciseNatural justice - Mis-declaration of goods - Held that: - once the assessee is given sufficient opportunity to remain present, to argue his case, either by himself or with the assistance of an Advocate, then, the Revenue would be justified, if the assessee is prolonging the matter and deliberately, to pass orders in his absence - The principles of natural justice are not codified - the quasi-judicial authorities should realise that they need not be friendly or liberal with the assessee and to such an extent as would give an opportunity to the assessee to complain that the SCN having been issued decades back, it cannot be adjudicated. The petitioners should not be denied the relief - petition allowed - decided in favor of petitioner.
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